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<図書>
Updating standard cost systems

責任表示 Carole B. Cheatham and Leo R. Cheatham
データ種別 図書
出版情報 Westport, Conn. : Quorum Books , 1993
本文言語 英語
大きさ xiv, 223 p. ; 25 cm
概要 The new manufacturing environment requires revision of cost-accounting procedures as well as new technology. The authors outline methods to redesign standard cost systems to measure factors that are i...portant in today's automated environment such as quality, production levels, and throughput. Recommended revisions include a unique input-output method to analyze variances, specific metrics related to manufacturing performance, identification of cost drivers, provision for continuous improvement through dynamic standards, analysis of marketing activities, and in-depth capital budgeting procedures for determining when automation is desirable.続きを見る

所蔵情報



中央図 3B 336.85/C 37/19980885 1993
017211998008854

書誌詳細

一般注記 Includes bibliographical references (p. [217]-218) and index
著者標目 *Cheatham, Carole
Cheatham, Leo R.
件 名 LCSH:Cost accounting -- United States  全ての件名で検索
分 類 LCC:HF5686.C8
DC20:657/.42
書誌ID 1000084904
ISBN 0899307167
NCID BA20564523
巻冊次 ISBN:0899307167
登録日 2009.09.10
更新日 2009.09.10